There are some disputes about the characteristics of accounting information quality.
目前，对会计信息质量特征的内容，我国学术界尚存在一些争议。
Improving accounting information quality becomes one of the international difficulties.
提升会计信息质量乃是一个国际性难题。
Characteristics of accounting information quality are closely related to accounting goal.
会计信息质量特征与会计目标密切相关。
Auditing independence has an indirect and important effect on accounting information quality.
审计独立性对会计信息质量的影响间接却又十分重要。
Accounting fraud is primarily responsible for the lowering of accounting information quality.
而会计造假是降低会计信息质量的罪魁祸首。
Attempts through such analysis to obtain improves the accounting information quality the way.
通过这样的分析试图得到提高会计信息质量的途径。
The requirements of usefulness of accounting information are reached by accounting information quality.
对会计信息有用性的要求是通过会计信息质量来实现的。
This is the key point to govern the accounting information and to improve the accounting information quality.
这是治理会计信息失真、提高会计信息质量的关键。
Then analyzes inflation to our country enterprise accounting information quality influence, Find out the problem.
然后分析了通货膨胀对我国企业会计信息质量的影响，从中找出问题所在。
In this foundation, proposed the countermeasure of improve commercial bank accounting information quality in our country.
在此基础上，提出了提高我国商业银行会计信息质量的对策。
Therefore, some measures should be taken to improve the accounting information quality and thus it can serve the users well.
为此，应采取相应的对策提高会计信息质量，以便更好地为会计信息使用者服务。
Analytical review run through all the auditing courses, it is a full course method of judging accounting information quality.
分析性复核贯穿于审计全过程，是一个全程性的判断会计信息质量的方法。
Thereout, imperfection of listed company govern construction is a important reason of influence accounting information quality.
由此说明，上市公司治理结构的缺陷是影响会计信息质量的重要原因。
The result of this study has offered the reference for setting up Chinese accounting information quality characteristic system.
本文的研究结果为建立我国会计信息质量特征体系提供了参考意见。
The choice of the accounting policy is one of the important factors affecting the accounting information quality of a business.
会计政策选择是影响企业财务信息质量的一个重要方面。
How to Improve accounting information quality of listed corporations is a hot issue in accounting and auditing circles at present.
如何提高上市公司会计信息质量问题成为当前会计审计界的热点问题。
The advent of public company has a huge impact on our domestic accounting system, particularly in terms of accounting information quality.
上市公司的出现，对我国原有的会计体系形成了很大冲击，在会计信息质量方面显得尤为突出。
Finally, this article ends with providing some advice for the public companies regarding the improvement of accounting information quality.
最后，对我国上市公司会计信息质量提出建议。
Many countries and international organizations make some regulations for the character of different kinds of accounting information quality.
世界许多国家和国际组织都以不同形式对会计信息质量特征做出规定。
As an important accounting information quality characteristic, timeliness has always been an important research category in accounting field.
“及时性”是一项重要的会计信息质量特征，一直以来是会计领域研究的重要范畴。
The problem of Chinese enterprise accounting information quality and accounting supervise is a hot discussion in accounting theoretical world.
中国企业会计信息质量和会计监督问题，近年来一直是会计理论界研讨的热点。
Because the economic activity is more and more complicated, the public has more and more high expectations for accounting information quality.
由于经济活动越来越复杂，社会公众对会计信息质量的要求越来越高。
The fifth chapter proposes research prospect of the accounting goal and accounting information quality of the combined accounting statements .
第五章是对会计目标和合并报表会计信息质量的研究展望。
The aim of accounting information quality is to guarantee the authenticity, accuracy, legality, integrality and timeliness of accounting data.
会计信息的质量目标，是保证会计资料的真实性、准确性、合法性、完整性和及时性。
New "accounting System of Corporation" has impacts active influence on normalizing accounting behavior and improving accounting information quality.
新的《企业会计制度》对规范我国企业的会计核算行为，提高会计信息质量产生了积极深远的影响。
Based on the accounting information quality criteria, the paper objectively and comprehensively defines the meaning of accounting information falsity.
本文在新构建的会计信息质量评价标准的基础上，较客观、全面的界定了会计信息失真的含义。
Finally, it puts forward a number of Suggestions being aimed at the previously mentioned common phenomena to improve the accounting information quality.
最后针对经营成果失真这一普遍现象，提出若干建议，以提高会计信息质量。
The decision to carry out the reservation for capital loss is advantageous to improve accounting information quality, but there still exist some problems.
资产减值准备的计提有利于改善会计信息质量，但在执行过程中也存在一些问题。
The decision to carry out the reservation for capital loss is advantageous to improve accounting information quality, but there still exist some problems.
资产减值准备的计提有利于改善会计信息质量，但在执行过程中也存在一些问题。
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